Importing Into 🇮🇳 India
De Minimis Threshold
US$0
INR 0 (no effective de minimis)
Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.
India effectively removed the de minimis threshold for e-commerce imports — all imports through e-commerce operators are subject to customs duty and IGST. Non-commercial gifts and samples under INR 5,000 may be exempt. Business sample imports may have duty exemption. The Integrated Goods and Services Tax (IGST) applies to all imports.
As of: 2023-04-01
VAT / GST on Imports
18%
Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.
Required Documentation
| # | Document |
|---|---|
| 01 | Bill of Entry (BoE) — filed electronically on ICEGATE |
| 02 | Commercial Invoice |
| 03 | Packing List |
| 04 | Airway Bill or Bill of Lading |
| 05 | Certificate of Origin (for FTA preference) |
| 06 | Import Export Code (IEC) — mandatory for all commercial importers |
| 07 | FSSAI Import Licence (for food products) |
| 08 | CDSCO Import Licence (for drugs and medical devices) |
Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →
Restricted Import Categories
- ⚠Wildlife and endangered species (Wildlife Protection Act permits)
- ⚠Firearms and ammunition (Arms Act licence required)
- ⚠Medicines and drugs (CDSCO licence required for commercial imports)
- ⚠Food items (FSSAI import licence required)
- ⚠Certain agricultural products (Plant Quarantine Order compliance)
- ⚠Satellite communication equipment
- ⚠Atomic energy substances
Prohibited Import Categories
- ✗Narcotic and psychotropic substances
- ✗Pornographic material
- ✗Counterfeit currency
- ✗Goods from certain sanctioned sources
- ✗Maps showing incorrect Indian territorial boundaries
- ✗Beef and products containing beef (prohibited import into India due to religious and legal restrictions in most states)
- ✗Counterfeit goods
Special Notes
- 01India's import duties can be complex — Basic Customs Duty (BCD) + Social Welfare Surcharge + IGST layers.
- 02IGST on imports is typically 5%, 12%, 18%, or 28% depending on the product.
- 03India has been implementing an 'Atmanirbhar Bharat' (self-reliant India) policy with higher tariffs on many goods.
- 04ICEGATE (Indian Customs Electronic Gateway) handles electronic customs declarations.
- 05India has FTAs with ASEAN, CEPA with UAE, South Korea, and Japan.
- 06Gold and silver imports face significant additional duties (currently 15% BCD + surcharges on gold).
- 07E-way bill system and GST registration are needed for domestic movement of imported goods.
Documented Import Rules
Mobile Phones (Commercial)
🇮🇳 India
BIS certification and high duties apply
Mobile Phones (Commercial)
🇮🇳 India
20% customs duty on phones; BIS not required for personal
Vape / E-Cigarette
🇮🇳 India
Vape / E-Cigarette requires declaration / permit for personal import into India.
Alcohol / Spirits
🇮🇳 India
Alcohol / Spirits requires declaration / permit for personal import into India.
Tobacco Cigarettes
🇮🇳 India
Tobacco Cigarettes requires declaration / permit for personal import into India.
CBD Oil
🇮🇳 India
CBD Oil is generally prohibited for personal import into India.
Cannabis Seeds
🇮🇳 India
Cannabis Seeds is generally prohibited for personal import into India.
Sterilised hemp seeds (food grade)
🇮🇳 India
Sterilised hemp seeds (food grade) requires declaration / permit for personal import into India.
Codeine (Medication)
🇮🇳 India
Codeine (Medication) requires declaration / permit for personal import into India.
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